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What powers does HM Revenue and Customs have regarding my tax affairs?
HMRC is the authorised government department responsible for the collection and administration of direct taxes paid by you or your business, including:
- capital gains tax;
- corporation tax;
- income tax;
- inheritance tax; and
- National Insurance contributions.
HMRC also pays and administers:
- Child Benefit;
- Child Trust Funds; and
- tax credits.
HMRC's powers and responsibilities and your rights as a taxpayer are set out in HMRC: Your Charter.